CENVAT Credit Eligibility: Construction vs. Repair Services u/r 2(i) of CENVAT Credit Rules, 2004.

CENVAT Credit - works contract service or not - The specific disallowance of availment of Cenvat credit with respect to such construction/erection, installation and commission, services which are with respect to the new construction if undertaken by the assessee, however, there is no such specific disallowance in Rule 2 (i) of CCR, 2004 with respect to repair and maintenance work of the premises of the manufacturer. - AT .....

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